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Senior Citizen with Exempt Partnership Income: ITAT grants relief from Interest levy
Case Law Details
- Case Name
- Neeta Rohit Patel Vs DCIT (CPC) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Mumbai
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Neeta Rohit Patel Vs DCIT (CPC) (ITAT Mumbai)
Assessee is a senior citizen above 60 years of age & his income included capital gains, income from other sources & share of profit from the partnership firm claimed as exempt u/s 10(2A). Assessee has not earned any other income chargeable under the head income & gains from business or profession. Intimation u/s 143(1) levied interest u/s 234B & 234C. Assessee filed rectification petition u/s 154 against the intimation u/s143(1) which was rejected
On appeal CIT(A) though accepted the fact of seni...
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